At Amazon
http://www.amazon.com/Xbox-LIVE-Month-Gold-Membership-360/dp/B0029LJIFG/ref=zg_mg_14220161_6 (http://www.amazon.com/Xbox-LIVE-Month-Gold-Membership-360/dp/B0029LJIFG/ref=zg_mg_14220161_6)
Good for both a card and online game code.
Damn they always have these sales one or two months after I renew.
And now it's down to $35.99 to match NewEgg's price:
Xbox Live 12-month Subscription (http://www.amazon.com/gp/product/B0029LJIFG/ref=as_li_ss_tl?ie=UTF8&tag=pastapadrecom-20&linkCode=as2&camp=1789&creative=390957&creativeASIN=B0029LJIFG)